EMS (Employee Mobility Solutions)   es una de las firmas expertas que forman parte de nuestra #IHRproviders. Con más de 35 años de experiencia en movilidad internacional, aborda de forma conjunta las distintas necesidades que surgen en el traslado de profesionales entre países, desde los trámites migratorios y fiscales hasta los servicios de relocation, mudanzas […]

This handbook, which provides an overview of the business and legal considerations associated with global mobility assignments and employment of foreign nationals, is one of the many valuable resources made available to multinational companies that move employees around the world. The product of nearly 75 years of experience, the information found on the following pages […]

In today’s rapidly expanding global market, businesses are keen to enter new territories, recruit top international talent, and set up cross-border operations. However, these opportunities come with significant risks, particularly concerning Permanent Establishment (PE) — a tax concept that dictates when foreign companies must adhere to local tax regulations in a host country.   Accede […]

The special regime for impatriates, commonly known as the ‘Beckham Law’, allows certain taxpayers who have relocated to Spain to be taxed for up to six years under the rules governing Non-Resident Income Tax (IRNR), despite having acquired tax residence in Spain. This peculiarity creates a paradox with unjustifiable practical consequences which, in light of […]

Cross-border work has become routine, but the rules that govern it have not. Employees now move through short projects, hybrid roles and frequent travel as a matter of course, while tax and immigration frameworks still assume clearer borders, longer stays and firmer lines. That mismatch is showing up in delayed decisions, unexpected costs and growing […]

On August 31, 2026, the U.S. Court of Appeals for the Federal Circuit (the “Federal Circuit”) reversed two taxpayer-favorable decisions of the U.S. Court of Federal Claims, holding that neither the U.S.-Canada income tax treaty nor the U.S.-France income tax treaty permits a foreign tax credit («FTC») to offset the U.S. net investment income tax […]

Orience es una de las firmas expertas que forman parte de nuestra #IHRproviders. Con actividad en los ámbitos de la movilidad internacional y la inversión transfronteriza, asesora a particulares y empresas en procesos de residencia y ciudadanía en distintos países. Su trabajo abarca cuestiones relacionadas con la migración corporativa, los programas de residencia por inversión, […]